Jane Morgan received the following bank statement for March:

Date Particulars Cheque no Payments Receipts Balance 1 Mar Balance 150.25 4 Mar Sundry credit 150.33 300.58 7 Mar 2961 41.36 259.22 2962 92.75 166.47 10 Mar Sundry credit 135.60 302.07 2964 69.49 2965 28.45 204.13 17 Mar BGC 73.40 277.53 24 Mar 2963 76.25 2966 94.00 25 Mar Direct de bit 45.00 62.28 27 Mar Div 95.25 157.53 31 Mar Bank charges 22.25 135.28 On 31 March the bank columns of her cash book looked like this:

Cash book 1 Mar Balance b/d £150.25 3 Mar Advertising £19.67 4 Mar Sales 150.33 5 Mar T. Keith 92.75 10 Mar B. White 135.60 7 Mar B. Brain 69.49 17 Mar D. Flyte 73.40 8 Mar W. Tang 28.45 31 Mar Cash 120.00 18 Mar Rates 76.25 19 Mar T. Rice 94.00 27 Mar R & G Ltd 45.25 28 Mar K. Simms 56.30 31 Mar Balance cfd 147.42 629.58 629.58 1 April Balance b/d 147.42 Bring the cash book up to date and then prepare a bank reconciliation statement.

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